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Korea (Rep.) - Recent Regulations on Calculation of Taxable Income of a Domestic Place of Business

Country:
Korea (Rep.)
Author:
T. Hyung Kim
Issue:
International Transfer Pricing Journal, 2014 (Volume 21), No 1
Published:
8 January 2014
Guidance arrived in Korea in 2013 to aid taxpayers in determining the taxation of internal dealings between a domestic place of business and other segments of the foreign corporation of which it is part. The author considers this guidance, discusses the importance of documentation, and examines a controversial area that still needs to be the subject of amendments.
 
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